Section 20. No officer, director, employee or attorney of a trust company shall be a beneficiary of or receive, directly or indirectly, any fee, commission, gift or other consideration for or in connection with any business of such corporation. This section shall not prohibit any such officer, director, employee or attorney from receiving interest on a deposit made by him or his usual salary or director’s fee or a reasonable fee for services rendered to such corporation or from borrowing from such corporation in accordance with law, or from sharing in commissions, profits or other benefits derived by any firm, association or corporation, in which he is interested, arising out of any transaction with said trust company if such transaction is made in the regular course of business upon terms as favorable to the trust company as those offered to other persons. The commissioner may require a full disclosure to be made on such forms as he may prescribe by regulations or otherwise, of all commissions, profits and other benefits realized in any such transaction.